https://www.taxtmi.com/caselaws?id=448138 Clearance of imported goods did not prevent the customs authorities from issuing notice for reclassification and demand of differential duty, provided the statutory time limits and hearing requirements were satisfied. Bra cups were held classifiable under CTH 6212, because the specific tariff heading and the goods' essential character as parts of a brassiere prevailed over reliance on their material composition under Chapter 39. The exemption under Notification No. 26/2000-Cus. was not established on the record. Duty was to be recomputed on the imported pair as a single unit, rather than by splitting the articles into separate pieces. en-us Wed, 10 Jan 2024 00:00:00 +0530 Tue, 30 Apr 2024 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448138 Clearance of imported goods did not prevent the customs authorities from issuing notice for reclassification and demand of differential duty, provided the statutory time limits and hearing requirements were satisfied. Bra cups were held classifiable under CTH 6212, because the specific tariff heading and the goods' essential character as parts of a brassiere prevailed over reliance on their material composition under Chapter 39. The exemption under Notification No. 26/2000-Cus. was not established on the record. Duty was to be recomputed on the imported pair as a single unit, rather than by splitting the articles into separate pieces. Case-Laws Customs Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448138